OBSERVER Photo by Gregory Bacon The Chautauqua County Legislature has increased the partial real property tax exemption for senior citizens from $30,000 to a $32,000 income limit.

MAYVILLE – In January, a pair of Democratic county legislators sought to reduce the county’s sales tax, use some of the county’s reserves to lower property taxes, and increase the income level for senior citizens to be able to get a property tax exemption.

In the end, they were only able to get the senior property tax exemption level increased, but not as high as they originally proposed.

On Wednesday, the Chautauqua County Legislature approved increasing the partial real property tax exemption for seniors from $30,000 to a $32,000 income limit.

Legislators Tom Nelson, D-Jamestown, and Bob Bankoski, D-Dunkirk, had originally introduced legislation in January that would have increased the income limit to $38,000.

During debate on the floor, it was noted that seniors will need to apply by March 1 to get the exemption. Legislator Fred Larson, D-Jamestown, replied, “had it been passed last month, there would have been time for the March 1 tax status date (for) communities, their assessors, to have dealt with the fact that more seniors would be eligible for this exemption.”

Legislator Dan Pavlock, R-Ellington, said the legislation proposed was not a “tax break” but more of a “tax shift,” because others will pay more since more seniors would be paying less.

Office for the Aging Director Dana Corwin was asked how many more seniors would be eligible for a property tax exemption if the income level went up to $38,000. She said she was not involved in the proposed resolution and hadn’t done the research.

She did add that there’s about 39,000 to 40,000 older adults in the county.

A “friendly amendment” was first proposed to change the income limit from $38,000 to $32,000 but Bankoski said he wanted a vote on a $38,000.

All seven Democratic legislators voted in favor of the $38,000 while all 10 Republican legislators present voted against it. Legislators Bob Scudder of Fredonia and Tom Harmon of Silver Creek were absent.

After the $38,000 senior income level resolution failed, a motion was made to amend the resolution from $38,000 to $32,000, which passed unanimously.

Before the second vote, Nelson replied, “It’s not exactly what we wanted, but I think we’re willing to compromise on this for now.”

SALES TAX AND RESERVES

Along with the senior property tax increase, Nelson and Bankoski proposed lowering the sales tax from 8% to 7.75% and using $2 million of its unappropriated fund balance, which is approximately $35 million.

Both changes were not to take effect in 2027.

During the debate on the floor, Nelson noted that the $35 million the county has in reserves now is much higher than in the past.

“Under (former) County Executive Greg Edwards, the county maintained a reserve of $13.5 million. Under (former County Executive) Vince Horrigan, the reserves were approximately $12.6 million. No one at that time suggested the county was fiscally unstable,” he said.

Legislator Fred Johnson, R-Westfield, who has been an advocate for lowering the county’s reserves, said he doesn’t support lowering sales tax.

“A great portion of the sales tax is paid by non-residents,” he said.

The legislature rejected the resolution to lower the sales tax and using $2 million in reserves to lower property taxes, with the seven Democrats voting in favor and the 10 present Republicans voting against it.

Voting in favor were Legislators Nelson, Bankoski, Larson, Vince DeJoy of Jamestown, Marcus Buchanan of Dunkirk, Sandra Lewis of Fredonia, and Bob Whitney of Jamestown. Voting against it were Legislators Pavlock, Johnson, Dalton Anthony of Frewsburg, Jamie Gustafson of Lakewood, Travis Heiser of Clymer, Jason Merritt of Sheridan, John Penhollow of Stockton, Marty Proctor of Mina, Lisa Vanstrom of West Ellicott, and Pierre Chagnon of Ellery.